Jump directly to the content

Failure to File for Property Tax Exemption

Property tax exemptions can't be granted retroactively.

Key point. Failure to comply with the legal requirements for obtaining a tax exemption for newly acquired church property may lead to loss of exemption.

An Oregon court ruled that a church was not entitled to a property tax exemption because of its failure to file a timely exemption application, despite the fact that its failure to file was due to the fact that the assessor sent the application to the wrong address. In 2007 a church sold its property to another church (the "church"). The warranty deed, which was prepared by the title company, incorrectly listed the church's address. When the property was conveyed in 2007, it was exempt from taxation based on the prior owner's use of the property. The church failed to file an exemption application at the time of the change of ownership in 2007. The use of the property did not change when ownership changed; the property was used for religious ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • March 1, 2012

Related ResourcesVisit Store

Managing Church Facility Use
Managing Church Facility Use
Find insights to equip your church to host members and strangers.
Planning a Church Building Project
Planning a Church Building Project
Learn about zoning laws, property sales, church construction, financing, and more.
20 Finance Questions Churches Ask
20 Finance Questions Churches Ask
Richard Hammar answers relevant tax and finance questions for church leaders.
Avoiding Church Lawsuits
Avoiding Church Lawsuits
Create proactive procedures to avoid common reasons why churches most often go to court.